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本文拟就《企业会计准则——租赁》在融资租赁方面的改进及其影响作一简要分析。一、融资租入资产入帐价值确认方法的改变在新准则颁发以前,我国对融资租入资产采用的计价方法比较简单,承租人直接将租赁协议所确定的设备价款(即资产的公允价值,其中包括利息)计为资产额和负债额,即忽略了租赁款的折现因素,对于正常的融资租赁业务。这样的计价方法存在诸多缺陷:
This article intends to make a brief analysis on the improvement and impact of “Enterprise Accounting Standards - Leasing” in financing leasing. First, changes in the method of recognition of the value of the assets leased assets Before the issuance of the new standard, the pricing method adopted by our country for the financing of leased assets is relatively simple, the lessee directly to the lease agreement to determine the price of the equipment (ie, the fair value of the assets, Including interest) as assets and liabilities, which overlooks the discount factor of the lease payments, for the normal financial leasing business. This pricing method has many shortcomings: